Indirect Tax Laws - May 2026 RTP

1. Which of the following activities/ transactions undertaken by CIL do not amount to supply? (i) | Supply of taxable goods in territorial waters. (ii) | Solar panels being used for business purpose given free of cost to unrelated person. (iii) Supply of moulds and dies owned by it to unrelated component manufacturers free of cost. (iv) Free of cost training provided to agents. Choose the most appropriate option. (a) (ii) and (iv) (b) (ii), (iii) and (iv) (c) (i)…

2. GST payable on smart watches supplied along with extended warranty offered for sales in October is (a) CGST - % 1,35,000, SGST - = 1,35,000 and IGST- = 6,30,000 (b) CGST - % 1,48,500, SGST - = 1,48,500and IGST- = 6,84,000 32 <i 2026 EXAMINATION REVISION TEST PAPERS INDIRECT TAX LAWS (c) CGST - % 1,38,750, SGST - = 1,38,750 and IGST- = 6,45,000 (d) CGST - % 1,35,000, SGST - = 1,35,000 and IGST- & 6,45,000

3. GST payable on extended warranty offered for sales effected in September is (a) | CGST - % 4,500, SGST - % 4,500 and IGST- = 18,000 (b) | CGST - % 4,500, SGST - % 4,500 and IGST- = 5,000 (c) CGST - % 1,250, SGST - = 1,250 and IGST- = 5,000 (d) CGST - % 1,250, SGST - = 1,250 and IGST- = 18,000

4. GST payable on the spare parts replenished by CIL to its distributors for replacement of parts by the distributor to the customers under warranty (a) CGST - % 625, SGST - % 625 and IGST- = 1,500 (b) | CGST - % 2,250, SGST - % 2,250 and IGST- = 5,400 (c) CGST - % 2,875, SGST - % 2,875 and IGST- = 6,900 (d) CGST - Nil, SGST - Nil and IGST - Nil

5. Amount of ITC admissible to CIL for the month of October is (a) CGST - % 1,31,000, SGST - & 1,01,000 and IGST- & 7,43,700 (b) CGST - & 1,33,500, SGST - & 1,03,500 and IGST- = 7,05,000 (c) CGST - % 95,000, SGST - & 65,000 and IGST- = 7,05,000 (d) CGST - % 95,000, SGST - % 65,000 and IGST- & 7,07,700

6. Place of supply of goods in territorial waters is and tax payable on the same is (a) | Gujarat, CGST - % 54,000 and SGST - = 54,000 (b) Kerala, IGST- % 1,08,000 (c) Tamil Nadu, IGST- = 1,08,000 (d) Tamil Nadu, CGST - = 54,000 and SGST - % 54,000 33 MAY 2026 EXAMINATION Case scenario - Il HydroCool Enterprises, a partnership firm, is a supplier of water coolers located in Kota, Rajasthan, and is duly registered under…

7. Determine the value of water coolers supplied in January by HydroCool Enterprises to ChillPure Traders. (a) % 2,50,000 (b) % 2,52,000 () % 2,40,000 (da) % 2,60,000

8. Time of supply of the data backup and database access services provided by Apexion Innovations is: (a) 21% February (b) 25" February (c) 28" February (d) 18* March 35 MAY 2026 EXAMINATION